Master the essentials of payroll administration at your own pace with our comprehensive Payroll Self-Study Package.

Designed for business owners, HR professionals, and aspiring payroll administrators, this package covers the full payroll cycle, from employee onboarding to statutory submissions.

The following courses are included in the package:

PAYROLL

• Definitions
• Tax Tables, Rates & Rebates
• Exemptions - Individuals
• Deductions - Employees
• Deductions - Retirement
• Fringe Benefits
• Subsistence Allowance
• Travel Allowance
• Deductions - Travel Expense
• Youth Employment Incentive (ETI)
• Relocation of Employee
• Wear & Tear Allowance
• Skills Development Levy
• IRP5 and IT3 Certificates - Source Codes
• Bursaries / Tuition Fees
• Independent Contractors
• Salary Sacrifice
• Medical Aid Rebates
• Retirement / Pension / Provident Fund Contributions

PAYROLL CALCULATIONS

• How to calculate:
  • Pro Rata Salary, Leave and Tax
  • Daily and Hourly Rate
  • Gross Income
  • PAYE, UIF and SDL
  • Subsistence Allowance
  • Medical Aid
  • Retirement Annuities
  • Unpaid Leave
  • Long Service Cash Award
  • Bonus
  • Overtime
  • Commission
  • Arbitration Award
  • Allowances (Travel and Reimbursive Travel)
  • Accommodation
  • Advances and Loan Repayments
  • Expense Reimbursements
  • Uniform Allowance
  • Right of use of an asset

• How to keep an excel worksheet as proof of how calculations were done
• Reconciling your payroll for the year on excel
• Asset Acquired at less than OMV
• Leave schedule – according to hours worked
• Low interest or interest free debt
• EMP501
• COIDA ROE

COMPANY COMPLIANCE

• Department of Labour – When and How to register and for what
• UI-19 – What this form is for and what to do with it
• Staff Files – Relevant documents needed to keep in a staff file
• Staff Payslips – When to supply an employee with a payslip and what information is needed to include
• Salaries & Wages – How to calculate pro rata salary, bonus, leave and sick leave
• Staff Leave – How staff leave works and how to calculate unpaid leave
• Leave – How annual leave works and how to calculate to pay out
• CIPC – Annual return requirements and how to ensure that the company does not get deregistered because of failure to renew
• Personal Income Tax – The company’s responsibility in terms of staff personal income tax as well as informing staff of their responsibility to submit their own income tax
• Workmen’s Compensation – When to register for Workmen’s compensation, and how it works.
• PAYE, UIF & SDL – Relevant deductions from staff salaries and submissions to SARS. (EMP201 Submissions)
• IRP5’s and IT3’s – Issuing of IRP5’s and IT3’s and when required (EMP501)

EMP501 FINAL SUBMISSION: A Practical Step-by-Step Guide for Employers

• What is the EMP501 submission?
• The EMP501 Employer Reconciliation Declaration is the employer’s reconciliation of:
  • The EMP201 monthly declarations submitted to SARS,
  • The payments actually made to SARS, excluding penalties and interest, and
  • The IRP5/IT3(a) employee tax certificates issued for the relevant period

• SARS requires employers to submit an EMP501 twice each year:
  • Interim reconciliation for the period 1 March to 31 August
  • Annual reconciliation for the full tax year 1 March to 28/29 February

All Included:

• Video presented courses
• Downloadable course material
• Certificates of training
• Assessments (optional)
• No time limit or expiration date
• SAIT Accredited (Verifiable CPD Hours)